Counting House Lofts consists of the adaptive re-use of a historic and elegant brick mill building in Lowell, MA. The old mill was converted into 52 units of family rental housing consisting of 29 one-bedroom units, 6 one-bedroom units with dens and 17 two-bedroom units. Fifty percent of the units are covered by low-income housing tax credits and are restricted for households with incomes at or below 60% of the area median income. The remaining 26 units of the project are unrestricted. Located in the Jackson/Appleton/Middlesex Urban Renewal Area, the project was originally home to the Hamilton Manufacturing Company Storehouse and Counting House for the manufacture of cotton and woolen goods.